?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+BUDGETARY+GOAL+CHARACTERISTICS+TERHADAP+KINERJA+MANAJERIAL+RUMAH+SAKIT+PEMERINTAH+DAERAH+DI+PROVINSI+LAMPUNG&rft.creator=YUNITA+SARI%2C+1211031108&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+bertujuan+untuk+mengetahui+pengaruh++budgetary+goal+characteristics+terhadap+kinerja+manajerial.+Elemen-elemen+budgetary+goal+characteristics+yang+diuji+dalam+penelitian+ini+terdiri+dari+partisipasi+penyusunan+anggaran%2C+kejelasan+tujuan+anggaran%2C+evaluasi+anggaran%2C+umpan+balik+anggaran%2C+dan+kesulitan+tujuan+anggaran.%0D%0APemilihan+sampel+dalam+penelitian+ini+menggunakan+cluster+sampling+sehingga+didapat+sampel+sebanyak+33+responden+yang+merupakan+pejabat+struktural+pada+rumah+sakit+pemerintah+daerah+di+Provinsi+Lampung.+Ketiga+rumah+sakit+tersebut+antara+lain+RSUD+Mayjend.+HM+Ryacudu%2C+RSUD+Pringsewu%2C+dan+RSUD+Dr.+A.+Dadi+Tjokrodipo.+Berdasarkan+pengolahan+data+menggunakan+PLS+2.0+didapatkan+hasil+bahwa+kejelasan+tujuan+anggaran+dan+kesulitan+tujuan+anggaran+berpengaruh+positif+terhadap+kinerja+manajerial%2C+sedangkan+partispasi+penyusunan+anggaran%2C+evaluasi+anggaran%2C+dan+umpan+balik+anggaran+tidak+berpengaruh+terhadap+kinerja+manajerial.%0D%0A%0D%0AKata+kunci%3A+budgetary+goal+characteristics%2C+partisipasi+penyusunan+anggaran%2C+kejelasan+tujuan+anggaran%2C+evaluasi+anggaran%2C+umpan+balik+anggaran%2C++kesulitan+tujuan+anggaran%2C+kinerja+manajerial.%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThe+objective+of+this+research+is+to+find+out+the+effect+of+budgetary+goal+characteristics+toward+managerial+performance.+Budgetary+goal+characteristics%E2%80%99+elements+include+in+this+research+are+budget+arranging+participation%2C+budget+goal+clarity%2C+budget+evaluation%2C+budget+feedback%2C+and+budget+goal+difficulty.%0D%0ASampling+method+that+used+in+this+research+is+cluster+sampling+method.+There+are+33+respondents+who+are+the+structural+officer+in+local+government+hospital+in+Lampung+Province.+The+three+hospital+used+in+this+research+are+RSUD+Mayjend.+HM+Ryacudu%2C+RSUD+Pringsewu%2C+and+RSUD+Dr.+A.+Dadi+Tjokrodipo.+Based+on+data+processing+using+PLS+2.0+shows+the+result+that+budget+goal+clarity+and+budget+goal+difficulty+have+an+effect+toward+managerial+performance%2C+on+the+other+hand+budget+arranging+participation%2C+budget+evaluation%2C+and+budget+feedback+have+no+effect+toward+managerial+performance.%0D%0A%0D%0AKey+words%3A++budgetary+goal+characteristics%2C+budget+arranging+participation%2C+budget+goal+clarity%2C+budget+evaluation%2C+budget+feedback%2C+budget+goal+difficulty%2C+managerial+performance.%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS+&rft.date=2017-01-17&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25655%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25655%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25655%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++YUNITA+SARI%2C+1211031108++(2017)+PENGARUH+BUDGETARY+GOAL+CHARACTERISTICS+TERHADAP+KINERJA+MANAJERIAL+RUMAH+SAKIT+PEMERINTAH+DAERAH+DI+PROVINSI+LAMPUNG.++FAKULTAS+EKONOMI+DAN+BISNIS+%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F25655%2F